摘要
审计工作是一项复杂与重要的工作,传统的抽样审计模式已经不适合现代审计工作的需要,利用云计算环境进行审计是现代审计的基本模式,提高了审计效率,提升了审计的科学性、透明性、准确性。云计算的发展为审计工作带来了机遇和挑战,由于云计算是计算机网络技术发展的方向,需要借助互联网平台,现在网络安全技术在不断发展,不能杜绝网络安全问题发生,因此,在云计算环境下的审计存在一定风险。在构建云计算审计的网络系统过程中,一定要构建云审计安全平台,这是降低云审计风险的有效方式。本论文从不同方面阐述云计算环境下的审计风险,希望为研究云审计的专家和学者提供理论参考依据。
Auditing is a complex and important work. The traditional sampling auditing mode is no longer suitable for the needs of modern auditing. Using cloud computing environment to audit is the basic mode of modern auditing, which improves the efficiency of auditing and the scientificity, transparency and accuracy of auditing. The development of cloud computing has brought opportunities and challenges to audit work. As cloud computing is the direction of computer network technology development, it needs the help of Internet platform. Nowadays, network security technology is developing continuously, which can not prevent the occurrence of network security problems. Therefore, there are certain risks in the audit under cloud computing environment. In the process of building cloud audit network system, we must build a cloud audit security platform, which is an effective way to reduce the risk of cloud audit. This paper elaborates audit risk in cloud computing environment from different aspects, hoping to provide theoretical reference for experts and scholars who study cloud audit.
引文
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